Businesses

Important information

  • The High Hazard Oil Train fee established by administrative rule may not exceed $20 for each tank railroad car.
  • You must register with us 30 days prior to transporting oil by loaded tank railroad car in Oregon. You can register on Revenue Online.
  • Revenue from High Hazard Oil Train fees, less the Department of Revenue administrative fee, is transferred to the High Hazard Train Route Oil Spill Preparedness Fund and to the Oil and Hazardous Material Transportation by Rail Action Fund.

Register for High Hazard Oil Train account

You need to register for a High Hazard Oil Train account using Revenue Online at least 30 days prior to transporting oil by railroad in Oregon and before filing or making a payment. Registration for this program will be available in December 2019. To register, go to Revenue Online and click the "Register for HERT/HHOT" button in the "Register & Apply" box. To register, you’ll need:

  • An email address.
  • Your federal employer identification number.
  • Your business name, address, and contact information.

Returns and payments

Returns and payments are due on or before the last day of the month following the end of each calendar quarter. Returns must report the number of tank cars that transported oil in Oregon for each month of the quarter.

File and pay electronically using Revenue Online.

Once you complete your return in Revenue Online, select "Yes" to pay the amount due online.

Filing due dates for quarterly reports
Quarter Quarter ending date
Report due date
1st — Jan-Feb-Mar March 31 April 30
2nd — Apr-May-Jun June 30 July 31
3rd — Jul-Aug-Sep September 30 October 31
4th — Oct-Nov-Dec December 31
January 31
If the due date is a weekend or holiday, the return is due the next business day.

There is a 5 percent penalty if you don't pay by the due date. A 20 percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid tax and calculated from the time the tax becomes due.

Additional information

You must pay this fee if you are the owner of the oil at the time the oil is transported by loaded tank railroad car in Oregon.

Definitions

For purposes of this fee,

"Oil":
  • Oil, including gasoline, crude oil, bitumen, synthetic crude oil, natural gas well condensate, fuel oil, diesel oil, lubricating oil, sludge, oil refuse, and any other petroleum related product; and
  • Liquefied natural gas.

"Oil" does not mean gasoline or any other petroleum-related product that has been processed such that it is capable of being used as a fuel for the propulsion of a motor vehicle.

"Owner": The person who has the ultimate control over, and the right to use or sell, oil being shipped.

"Tank railroad car": A loaded or unloaded railroad car or rolling stock designated to transport oil as part of a single train that transports:
  • 20 or more tank railroad cars in a continuous block that are loaded with oil; or
  • 35 or more tank railroad cars loaded with oil that are spread throughout the entirety of the rolling stock, not including the locomotive, that make up the train.
​​File and payGo to Revenue Online​

​Contact us

For questions regarding the High Hazard Oil Train fee:

Phone: ​(503) 945-8120.
Fax: ​(503) 947-2255.
Email: spa.help@oregon.gov.


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